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Germany also has about thirty varieties of non income taxes that are imposed on such things as lotteries, inheritance and motor vehicles (Emerson, 2004). Germany imposes very high tax rates for its residents but they also allow for large deductions compared to the United States. Many think of Germany's tax system as complex but the country has done significant restructuring to simplify its taxes. American and German citizens would consider Germany to be dissimilar from the U.S.; however, both tax systems have many similar aspects.
Residency
Not just anyone can claim residency in Germany. There are strict and detailed qualifications that must be met to be able to file taxes in the country...
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